A capital item had been acquired partly for business and privately for private purposes. It had been bought from a private non-taxable individual, but later came to be used exclusively within the business, before being sold. On this sale, this was now a business asset, and was the transaction was chargeable to VAT. The fact of charging repair bills to VAT was not conclusive to determine whether it was a business asset since the rules were different for repairs and assets.
VAT – Articles 2(1), 5(6) and 11.A(1)(a) of the Sixth VAT Directive – Mixed-use goods – Incorporation into the private or business assets of a taxable person – Sale of a business asset – Second-hand item purchased from a private individual
Times 22-Mar-2001, C-415/98, [2001] EUECJ C-415/98, ECLI:EU:C:2001:136
Bailii
Sixth Council Directive 77/388/EEC on the harmonisation of laws relating to turnover taxes
European
Updated: 17 August 2021; Ref: scu.162540
